Graduate Auditing Seminar.

Catalog description

This course presents advanced problems in the application of auditing standards; internal control evaluations; applications of statistics; audits of EDP systems; and auditor’s ethical, legal, and reporting obligations. This class includes the following topics: the history of auditing leading to SOX, accounting ethics, fraud, internal auditing and risk management, sampling and IT auditing. These topics represent the most critical elements for understanding the current state of auditing. Prerequisites: BUSI 119 or equivalent and admission to the MAcc or BSMA.